Compliance Assurance Process


The Compliance Assurance Process (CAP) helps large corporate taxpayers improve federal tax compliance. The process enables the taxpayer and the IRS to:

  • Use real-time issue resolution tools and techniques
  • Resolve issues before filing tax returns and comply with federal tax laws
  • Ensure accurate tax returns, shortening the IRS audit process

For questions or comments, contact the CAP program mailbox.

CAP application and selection process

CAP eligibility and suitability criteria

CAP frequently asked questions

2024 CAP application

The application period for the 2024 CAP program is September 6 to October 31, 2023. The IRS will inform applicants if they're accepted into the program in February 2024.

Highlights and updates for the CAP 2024 application period

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Application documents

Form 14234, CAP ApplicationPDF

Form 14234-A, CAP Research Credit Questionnaire (CRCQ)PDF

Form 14234-B, Material Intercompany Transactions Template (MITT)PDF

Form 14234-C, Taxpayer Initial Issues List (TIIL)PDF

Form 14234-D, Tax Control Framework Questionnaire (TCFQ)PDF

Form 14234-E CAP Cross Border Activities Questionnaire (CBAQ) DRAFTPDF

MITT submission process for new applicants

MITT submission process for returning applicants

2024 CAP Memorandum of Understanding (MOU)PDF

Related resources

Bridge phase frequently asked questions

MITT and APA frequently asked questions

CAP Internal Revenue Manual (IRM)

Pre-2024 CAP resources

2023 CAP Memorandum of Understanding (MOU)PDF

2022 CAP Memorandum of Understanding (MOU)PDF

2021 CAP Memorandum of Understanding (MOU)PDF

CAP history

The IRS Large Business and International (LB&I) division developed the CAP program.

  • CAP started as a pilot program in 2005 and became permanent in 2011.
  • On August 29, 2016, the IRS announced proposed changes to CAP and announced that we would stop accepting new taxpayers starting with 2017.
  • On August 28, 2018, we made program changes for the 2019 CAP year and announced that we'd accept new taxpayers for the 2020 CAP year.
  • On September 12, 2019, we announced that new large corporate taxpayers interested in participating in CAP may apply for the 2020 CAP year.
  • On September 15, 2022, we announced that we were accepting applications for the 2023 CAP year and reinstated the one-open-return eligibility criteria for returning applicants. See highlights and updates for the CAP 2023 application period.